Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing conversion costs. The company incurs no direct labor costs. The following information is provided for the month of May: Estimated Indirect Estimated Quantity of Activity Activity Costs Allocation Base Allocation Base Materials handling $7,900 Number of parts 5,150 parts Assembling $12.800 Number of parts 5,150 parts Packaging $2,600 Number of bookshelves 1,030 bookshelves Each bookshelf consists of 5 parts. The direct materials cost per bookshelf is $23. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) O A. $22.62 O B. $43.10 O C. $20.10 D. $45.62 Month Jones Ice Cream Stand is operated by Mr. Jones and experiences different sales patterns throughout the year. To plan for the future, Mr. Jones wants to determine its cost behavior patterns. He has the following information available about the ice cream stand's operating costs and the number of soft serve cones served. Number of ice cream cones Total operating costs April 1,000 $1.900 May 2.100 $1,975 June 2.125 $2,000 July 3,000 $2,800 August 2,500 $2.175 September 2,900 $2,500 Using the high-low method, the fixed costs for a month are O A. $1,350 O B. $4,150 O C. $900 OD. $1,450 Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing conversion costs. The company incurs no direct labor costs. The following information is provided for the month of May: Estimated Indirect Estimated Quantity of Activity Activity Costs Allocation Base Allocation Base Materials handling $7,900 Number of parts 5,150 parts Assembling $12.800 Number of parts 5,150 parts Packaging $2,600 Number of bookshelves 1,030 bookshelves Each bookshelf consists of 5 parts. The direct materials cost per bookshelf is $23. What is the total manufacturing cost per bookshelf? (Round all calculations to the nearest cent.) O A. $22.62 O B. $43.10 O C. $20.10 D. $45.62 Month Jones Ice Cream Stand is operated by Mr. Jones and experiences different sales patterns throughout the year. To plan for the future, Mr. Jones wants to determine its cost behavior patterns. He has the following information available about the ice cream stand's operating costs and the number of soft serve cones served. Number of ice cream cones Total operating costs April 1,000 $1.900 May 2.100 $1,975 June 2.125 $2,000 July 3,000 $2,800 August 2,500 $2.175 September 2,900 $2,500 Using the high-low method, the fixed costs for a month are O A. $1,350 O B. $4,150 O C. $900 OD. $1,450
